As our community works to continue to recover from the significant property damage impacting our citizens due to Hurricane Helene and Hurricane Milton, respectfully, it is important to understand any property tax law benefit that owners may be entitled to and that may offer some relief moving forward.  In the coming days the Citrus County Property Appraiser’s office will be mailing a courtesy letter advising property owners that a tax relief may be available to them for property damage they may have received due to the horrific hurricanes which occurred in 2024.

Our office is fully prepared to guide you through the assessment process, ensuring you can access any value protections available when repairing or replacing your homestead property. We've received excellent feedback from our West Side residents regarding the online storm damage self-reporting tool, as well as from the drive-a longs conducted by our field staff and appraisers shortly after the storms passed. 

Section 197.319, F.S., allows for a partial refund of property taxes for residential improvements that have been rendered uninhabitable for at least 30 days due to a catastrophic event. These events can be either weather-related, typically affecting multiple properties—such as hurricanes, tornadoes, wildfires, or flooding—or non-weather-related, typically impacting individual properties, such as an accidental fire, water damage, or structural failure.

How can you apply for the property tax abatement? To apply, homeowners must submit the Application for Catastrophic Event Tax Refund (Form DR-465) to the county property appraiser where the property is located. To assess uninhabitability, the property appraiser may request additional documentation, including utility bills, insurance details, contractor statements, building permit applications, or certificates of occupancy from building inspections. Homeowners must submit their application by March 1 of the year following the catastrophic event.

The law does not allow approval of an abatement unless taxes were paid for the year in which the catastrophic event occurred. The owner of the property must file an “Application for Catastrophic Event Tax Refund” (DR-465) with the property appraiser’s office by March 1, 2025. The application Florida law provides that a claim for abatement is waived if the application is not filed by this date.

To qualify for a partial property tax refund, the property appraiser must determine that the residential property is "uninhabitable." According to Section 197.319(1)(g), F.S., the term "uninhabitable" is defined as the loss of use and occupancy of a residential structure for its intended purpose due to damage, destruction, or any condition that compromises its structural integrity, caused by a catastrophic event.

In order to assess uninhabitability, as we mentioned a little while ago, the application submitted must be accompanied by supporting documentation. Once again, this may include, but is not limited to, utility bills, insurance details, photos, contractor statements, building permit applications, or certificates of occupancy from building inspections. This documentation is essential to properly evaluate the property’s condition and determine eligibility for the refund.

Many residential and commercial properties across Citrus County have been significantly impacted by the recent Hurricanes Helene and Milton. In response to this, our office is dedicated to ensuring that all laws and regulations related to property assessments are strictly adhered to, especially as they pertain to storm-related damages.

By now, you should have received your 2024 tax bill from the Citrus County Tax Collector, which was issued at the beginning of November. The assessment listed on your tax notice reflects the value of your property as of January 1, 2024, taking into account its condition at that time.

If your property has been rendered uninhabitable due to the hurricanes and you are seeking a tax refund, please be aware that your 2024 property taxes must first be paid in full. This is a necessary step before any refund can be processed. Our office is here to help guide you through the process and ensure you receive the assistance and benefits available to you.

We are committed to keeping Citrus County residents and property owners informed in the coming months. Our Customer Service Department is here to assist you at both office locations. For questions, please call (352) 341-6600 or visit our website at citruspa.org. You can also connect with us on social media via Facebook or Instagram at @CitrusCountyFLPropertyAppr.